| 上市公司无形资产与公司价值、经营业绩关系研究——基于沪市上市公司的数据分析 |
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| 引用本文： | 赵敏,朱黎敏.上市公司无形资产与公司价值、经营业绩关系研究——基于沪市上市公司的数据分析[J].财经论丛,2010(6):56-61. |
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| 作者姓名： | 赵敏 朱黎敏 |
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| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018;浙江财经学院会计学院,浙江,杭州,310018 |
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| 摘 要： | 本文以我国沪市发行的A股上市公司作为研究对象,以2006—2008年为研究时间序列,实证分析了上市公司无形资产与公司价值、经营业绩之间的关系。研究结果表明,无形资产对上市公司的公司价值有显著正向的影响;无形资产对上市公司经营业绩起到了显著正向的作用。
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| 关 键 词： | 上市公司 无形资产 公司价值 经营业绩 |
On Relation Between Listed Company's Intangible Assets and Company Value and Performance |
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| ZHAO Min,ZHU Li-min.On Relation Between Listed Company's Intangible Assets and Company Value and Performance[J].Collected Essays On Finance and Economics,2010(6):56-61. |
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| Authors: | ZHAO Min ZHU Li-min |
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| Institution: | ZHAO Min,ZHU Li-min(Accounting School,Zhejiang University of Finance , Economics,Hangzhou 310018,China) |
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| Abstract: | The paper selects listed companies of Shanghai Stock Exchange from 2006 to 2008.Positive analysis is conducted to study on relation between listed company's intangible assets and company's value.The findings show that intangible assets have significant positive effect on stock price and company's operating performance. |
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| Keywords: | listed company intangible assets company value management performance |
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